FSYC and Commissioner of Taxation (Taxation)

The Administrative Appeals Tribunal considered an application by FSYC (the Applicant) for review of a decision by the Commissioner of Taxation (the Respondent) regarding the release of tax debts. The Applicant, who had migrated to Australia and was an Australian resident for tax purposes, was a victim of family violence perpetrated by their former partner. This violence occurred while the Applicant was operating a business under their Australian Business Number, and the Applicant sought release from tax debts incurred during this period, including Goods and Services Tax (GST) liabilities. The Respondent had partially released the Applicant from some tax debts but not others, leading to the Applicant’s objection and subsequent application for review.

The primary legal issue before the Tribunal was whether the Applicant's Goods and Services Tax (GST) liabilities were eligible for release under the relevant provisions of the *Taxation Administration Act 1953* (Cth). The Applicant contended that these GST debts arose during a period of blackmail and family violence and should therefore be released. The Tribunal also considered the Applicant's alternative request to waive associated interest charges.

The Tribunal acknowledged the Applicant's evidence of family violence and accepted that the tax debts were incurred under the control of their former partner. However, the Tribunal found that the debt release provisions of the *Taxation Administration Act 1953* do not extend to GST liabilities or associated general interest charges. The Tribunal agreed with the Respondent's contention that the Commissioner, and by extension the Tribunal, lacked the discretion to release GST debts. The Tribunal was unable to identify any other provision within the tax laws that would permit such a release.

Consequently, the Tribunal affirmed the Respondent's objection decision. While acknowledging the difficult circumstances faced by the Applicant, the Tribunal concluded that these circumstances did not alter the legal ineligibility of GST liabilities for release. The Applicant had not discharged their onus to prove that the Respondent's decision should have been made differently.